And I am seated in the hearts of all. From Me come memory, knowledge, and their loss. I alone am to be known by all the Vedas. I am the author of Vedanta, and I am the knower of the Vedas.

This is the summit of the chapter's vision of divine immanence. God sits in the heart (hṛdi sanniviṣṭaḥ) of every being — not as an abstract concept but as an actual inner presence. From Him come memory and knowledge — and also their withdrawal. This includes spiritual illumination: it is granted by grace, and its apparent absence is also governed by grace. Then an extraordinary claim: He alone is the true subject of all the Vedas. The vast scriptural literature — all its ritual prescriptions, hymns, and philosophy — has one ultimate referent: Him. He is both the author of Vedanta (the culminating philosophy of the Upanishads) and the knower of the Vedas. God wrote the scripture, and God alone fully understands it. Between these two facts lies the humility required of every student.